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Budi Harsono
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Pajak Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Budi Harsono; Ricky Lazarus
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Abstrak Penelitian ini bertujuan untuk menjelaskan pengaruh daripada tata kelola perusahaan terhadap pengungkapan pajak. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel pengungkapan pajak merupakan variabel dependen yang digunakan pada penelitian ini, Variabel independen yang digunakan dalam penelitian ini adalah firm size, industry dummies, leverage, dividend, capital intensity, growth, earning management, kontrol incentive compensation,managerial ownership. Penelitian menggunakan data sekunder serta metode regresi panel. Penelitian ini menggunakan SPSS 2.10 dan eviews 10. Sampel yang digunakan berjumlah 2.070 data. Data perusahaan yang digunakan pada penelitian ini ada sebanyak 414 perusahaan yang tercatat di BEI periode 2015-2019. Hasil penelitian menunjukkan incentive compensation, managerial ownership, firm size, leverage, earning management, industry dummies, Dividend berpengaruh signifikan. Variabel growth, capital intensity tidak berpengaruh signifikan terhadap pengungkapan pajak pada perusahaan.
ARRANGEMENT OF DIGITAL TEACHING MATERIALS TITLED TAX ADMINISTRATION CLASS XII SEMESTER I SMKN 1 TANJUNGPINANG DURING PANDEMIC Budi Harsono; Antoni Antoni
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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The outbreak of the Covid-19 pandemic has affected all aspects of life in various fields. One of the areas affected by the pandemic is education. One of the government's policies in dealing with the rapid spread of the virus is to require all schools to temporarily stop face-to-face learning until further announcements from the Government. With this government policy, it is necessary to change the learning methodology, which previously used face-to-face learning to be changed to online learning. This situation will be a challenge as well as an obstacle in the learning process, both from the side of teachers, students and parents.The purpose of this activity is to help SMKN 1 Tanjungpinang in implementing distance learning by arranging digital teaching materials, especially tax administration subjects for class XII semester I. The method applied in this activity is in the form of interviews about the obstacles faced and conducting an assessment of material sources based on Core Competencies and Basic Competencies (KIKD) which have been determined by the school. With the existence of KIKD, so as to facilitate the preparation of teaching materials that can be adapted to the educational needs of class XII SMK level.The outputs produced in this community service activity are in the form of learning modules, powerpoints (PPT) and learning videos that contain material about Corporate Income Tax and Personal Income Tax. The output of this activity has also been prepared based on the current tax regulations. The hope from the output of this activity is that teachers and students from SMKN 1 Tanjungpinang can gain knowledge of taxation that is currently in effect and can be used as a media to support online learning for SMKN 1 Tanjungpinang school.
Perancangan Sistem Akuntansi Berbasis Web Pada PT. Ashmi Sinar Dynatama Budi Harsono; Alvin Alvin
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Ashmi Sinar Dynatama merupakan perseroan terbatas yang bergerak dalam distribusi makanan ringan. PT. Ashmi Sinar Dynatama masih belum memiliki sistem pencatatan akuntansi yang handal, selama ini perusahaan hanya menggunakan Ms. Excel dalam pembuatan laporan keuangan. Tujuan dari proyek ini merupakan perancangan sebuah sistem akuntansi yang handal dan juga akurat agar dapat mempermudah kegiatan operasional perusahaann.Metode pengumpulan data yang digunakan menggunakan metode wawancara dan metode observasi. Sistem pencatatan akuntansi yang dirancang sesuai dengan kegiatan operasional PT. Ashmi Sinar Dynatama. Sistem pencatatan akuntansi yang dirancang oleh peneliti berbasis web.Hasil akhir dari pelaksanaan kerja praktek yaitu menghasilkan sistem akuntansi berbasis web yang dapat mudah dimengerti dan mudah digunakan oleh pengguna. Sistem akuntansi yang berbasis web ini dapat menghasilkan laporan seperti laporan pembelian, penjualan, persediaan, neraca saldo, dan laba rugi. Dengan adanya laporan tersebut, diharapkan dapat membantu pemilik perusahaan dalam pengambilan keputusan yang tepat.
KONSERVATISME AUDITOR PADA OPINI KELANGSUNGAN HIDUP DENGAN MODERASI MANAJEMEN LABA: AUDITOR CONSERVATISM ON GOING OPINION WITH MODERATING EARNINGS MANAGEMENT Vina Vina; Budi Harsono
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.298-309

Abstract

The purpose of this research is to find out whether auditor conservatism influences the view of business continuity trading on the Indonesia Stock Exchange. Company profiles on www.idx.co.id, the website of the Indonesia Stock Exchange, were analyzed for 2017 to 2021. In this study data analysis approach, panel data regression and logistic regression are applied, and the outcomes of the sample findings that have been chosen are a total of 1,875. The research findings are certainly able to state that auditor conservatism has a significant effect on earnings management. These results are certainly able to state that auditor conservatism moderated by earnings management has a significant effect on going concern opinion.
Co-Authors Alvin Alvin Antoni Antoni Basten Roberto Halim Eka Prasetya Nazara Hendi Jenny Edly Sunyoto Jolin Floren Elvinis Julie Tryany Khellyn Vaustine Misnawati Misnawati Ramadhinda Putri Gitasari Rendy Diaz Hilrian Ricky Lazarus Selvia Selvia Sherly Celia Natalia Silvia Sodia Sumantri, Sumantri Susanti Susanti Vienna Tanisya Vina Vina Viona Frederica Xaviolyn Yulias Hidayah Yuswardi yuswardi, Yuswardi